Provided is a bottom-gate transistor including an oxide semiconductor, in which electric-field concentration which might occur in the vicinity of an end portion of a drain electrode layer (and the vicinity of an end portion of a source electrode layer) when a high gate voltage is applied to a gate electrode layer is reduced and degradation of switching characteristics is suppressed, so that the reliability is improved. The cross-sectional shape of an insulating layer which overlaps over a channel formation region is a tapered shape. The thickness of the insulating layer which overlaps over the channel formation region is 0.3 μm or less, preferably 5 nm or more and 0.1 μm or less. The taper angle θ of a lower end portion of the cross-sectional shape of the insulating layer which overlaps over the channel formation region is 60° or smaller, preferably 45° or smaller, further preferably 30° or smaller.